#### 70 Offence—destroying documents or things A person commits an offence if: (a) the person acts or omits to act; and (b) the act or omission results in a document or thing being: (i) concealed, mutilated or destroyed; or (ii) rendered incapable of identification; or (iii) in the case of a document, rendered illegible or indecipherable; and (c) the document or thing is, or is likely to be, required by the Commissioner under a notice to produce or at a hearing. Penalty: Imprisonment for 5 years.

Previous section69Offence—failure to give information, or produce documents or things Next section71Offence—giving false or misleading evidence, information or documents